2009 (1) TMI 823

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....: "(1) Whether, in the facts and circumstances, there was legal evidence to decline the claim for deductions preferred by the dealer under section 5(2)(a)(ii) of the Punjab General Sales Tax Act, 1948 in respect of sales made to registered dealers especially when the dealer was not confronted with the material relied upon? (2) Whether, in the facts and circumstances, when the printed forms duly authenticated by the Assessing Authority issued to various dealers under the seal of the authority and used by them while effecting purchase from the petitioner-dealer could be called ingenuine particularly when these forms were neither cancelled nor declared obsolete? (3) Whether interest under section 11D could be imposed from retrospectiv....

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....sing Authority regarding Sales TaxXXII forms submitted by the dealer in respect of Bill Nos. 2161 and 2163. The appellate authority also remanded the matter regarding levy of tax under section 4B on bardana. The order on other issue was confirmed. Against the order dated January 29, 1988, the dealer approached the Tribunal which vide its order dated November 30, 1992 dismissed the appeal. The dealer then approached this court for referring the questions of law for adjudication. This court vide order dated September 18, 1995 directed the Tribunal to refer the questions of law for adjudication of this court. Accordingly, the aforementioned questions of law have been referred to this court. It is pertinent to notice the findings on the q....

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....he factum of making any purchases from the selling dealers. No evidence to the contrary could be produced in case of dealer at serial No. 10. A peculiar situation has emerged which shows scandalous nature of transaction. He has made a statement to the Excise and Taxation Officer, Patiala, that he had no business transaction with the selling dealer, but it was used by one Shri Parmod Kumar of Patiala who paid him money as commission for sending Sales Tax-XXII forms another document. The Assessing Officer did not find any satisfactory reply to the aforementioned transaction and proceeded to add and refused to grant deduction from the total turnover which could otherwise be eligible under section 5(2)(a)(ii) of the Act. The view of the Assessi....